复式簿记
- 名double-entry bookkeeping;double-entry ledger
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复式簿记两大学说的逻辑结构
Logical structures in two primary theories of double-entry book-keeping
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复式簿记起源的问题,是会计史研究中的重大问题。
The origin of double-entry bookkeeping is a major part of accounting history studies .
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单独一组自动平衡复式簿记帐目
Separate self-balancing double-entry group of accounts
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首先证明了复式簿记法是一种普适的测量、记录方法。
It is proved firstly in the paper that double-entry book-keeping is a generally-used measuring and recording method .
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伴随着复式簿记法的产生,盈余逐渐演变成为一个重要的概念,在财务报告中发挥着不可小视的作用。
As the emerging of double entry bookkeeping , surplus became one of the important concepts of finance report .
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包括:复式簿记和借贷记帐法,会计凭证、会计帐簿、财产清查。
Including : Double-entry system , rules of debits and credits , accounting documents , account book and checking up property .
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中国传统复式簿记思想从人名账户思想、物名账户思想以及账户平衡思想等主要方面展现了其艰难的发展过程。
Thoughts of Chinese traditional double-entry bookkeeping embodied its way of growing-up in such factors as thoughts of accounts with persons , thoughts of accounts with goods and thoughts of account equilibrium , etc.
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簿记是会计的基本特征,从初始的单式簿记发展到中世纪的复式簿记后,复式簿记就以其完美性和科学性,跨越500多年而无丝毫实质性的变化。
Bookkeeping is the basic feature of accounting . After initial single-style bookkeeping running to medieval multiplex bookkeeping , multiplex bookkeeping has never materiality changed after spanning more than 500 years for its perfection and science .